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IGST AMENDMENT SEC 12 SUB SEC (8)

IGST 247 views 1 replies

Avishek Mukherjee

37 Points Joined February 2018

Party's address collar, GST registration start from 19. Send my materials outside india and charged IGST as per above sec.
Our GST registration also in kolkata.

Sir, my question is any problem to take IGST credit where both party's address and registration in kolkata?
Thanks in advance

Replies (1)

Pankaj Rawat

GST Practitioner

55062 Points Joined June 2017

As per the proviso inserted in Amendment Act 32 of 2018 , & the same was effective by Notification 1/2019 IGST Act

"Provided that where the transportation of goods is to a place outside India,
the place of supply shall be the place of destination of such goods.".

Hence the Courier company is liable to charge IGST , even though the sender (Supplier) is same state , & you cant avail ITC on same .

But .....

In this regard, we can hope clarification from the Board otherwise there will be problem regarding determination of place of supply which may further create confusion in availing ITC whether on CGST/SGST or IGST. Sooner the clarification, less the problems for assessees.